
New pass-through deduction creates estate planning opportunities
$225.00
Description
Abstract: The Tax Cuts and Jobs Act (TCJA) is best known for slashing income tax rates paid by C corporations and temporarily reducing individual rates. It also created a new 20% deduction for pass-through entities, effective through 2025, to help them compete with lower-taxed corporations. This article explores the estate planning opportunities this deduction has created.
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